Declaration and how to fill it out. Rules for filling out a tax return in accordance with legal requirements

Every year in our country all enterprises, regardless of their form of ownership, as well as individuals turn into declarants for several days. The main purpose of this transformation is to notify government authorities of all income received during the previous reporting period.

For these purposes, they fill out a tax return. For those who by sheer luck still don’t know what it is, let us explain. This is a completely official document that indicates any income received by a citizen or enterprise. This paper is the basis for charging taxes to the treasury.

According to current legislation, the document must contain the following information:

• description of objects subject to taxation;
• information on income received during the reporting period and financial expenses;
• data on the types of activities generating the above-mentioned income;
• information about the benefits provided to the declarant and the specific tax base used for him, as well as the amount of all taxes.

Who to submit the declaration to

The completed tax return is submitted to the appropriate authorities at the place of residence of the individual or the place of activity of the enterprise. You can also submit a document:

• in the region where a branch, representative office or other division of the company operating independently operates;
• at the location of the property for which tax is required to be paid;
• at the registered address of an individual or company.

The tax return can be submitted to the relevant authorities upon a personal visit to the territorial office of the Federal Tax Service. The legislation also provides for the opportunity to send it by mail or use the Internet. It should be noted that the latter method is gaining more and more supporters, due to the absence of the need to leave home to submit a tax document. Moreover, large enterprises must submit a document exclusively via the Internet without the right to choose other methods mentioned above.

The procedure for filling out a tax return: step-by-step instructions

Today, there are several different types of declarations filled out for VAT, land, transport, water, property and other taxes. However, their shape in almost all cases remains unchanged. Each of these documents consists of two main components, which have an inextricable connection with each other:

• title page. It is filled in completely, excluding only some columns that are reserved for Federal Tax Service employees. The sheet contains information about the taxpayer, reporting period, and type of tax. Companies and private entrepreneurs also enter an activity code according to OKVED;
• applications that provide detailed information about the objects of taxation, expenses and income, as well as the amount of contributions to the treasury.

To draw up a document, a special form is used, which can be:

• receive it completely free of charge upon a personal visit to the territorial tax office;
• found in special software designed for enterprise accounting;
• download from the Internet and print on any printer.

In the same way, you will be able to find detailed samples of filling out, which will allow you to avoid mistakes and successfully submit the document on the first try.

It is not necessary to fill out the declaration by hand. In addition, you can use special office or accounting programs. For enterprises and individuals who choose to submit a document online, it is possible to fill it out in their personal account on the Internet resource of the tax service.

If you do not use the Internet, the document must be printed and submitted to the appropriate authority with the taxpayer’s handwritten signature. Each page is printed on one sheet. Errors are unacceptable - if after filling out you find any inaccuracies, it is better to correct them immediately so as not to have to clarify them after submitting the document.

Types of tax returns

As mentioned above, the document is filled out separately for different types of taxes:

• tax on the value added to the original price of the product;
• single agricultural tax;
• property deductions;
• Mineral extraction tax, which is paid by companies searching for, extracting and processing minerals;
• tax for the use of natural resources;
• land tax;
• deductions to the treasury for the ownership of vehicles, provided for both individuals and organizations;
• Personal income tax, which is imposed on individuals;
• income tax from any activity;
• other types of tax deductions.

For almost all of the above types, the filling process is carried out exactly the same. But there are still a number of features, which we will discuss in detail below.

Filling out a document for the purchased property

If you bought an apartment on credit or in cash, your tax return must contain the following content:

• information about your general passport and TIN;
• 3-NDFL certificate on the income of the real estate buyer;
• contract for the purchase of real estate;
• special certificate for housing purchased on the secondary market;
• if you purchase an apartment in a building under construction - an agreement confirming your equity participation;
• documents confirming the transfer of funds to the real estate seller.

Based on the papers presented in the appendices, the tax authorities calculate the amount of deductions.

Features of personal income tax

A personal income tax return must be completed if you receive any property or funds that are not included in the corporate income tax. It is mainly required in the following situations:

• winnings received from bookmakers and sweepstakes, in state and commercial lotteries;
• receiving any gifts, unless they were given to you by your immediate family;
• inheritance of copyright for any inventions, books, works of art, scientific works;
• receiving profit from the sale of property owned by the payer. If, for example, you sold a car, apartment, furniture that belongs to you, a tax return must be filled out with the submission of the relevant documents;
• receiving royalties for literary works, articles in the media, and other objects of intellectual property.

Among other things, the tax return is filled out by persons who, for one reason or another, have been outside Russia for 12 months. An exception to this rule established by law is military service.

Features of filling out a declaration under the simplified taxation system

Entrepreneurs whose activities are taxed under the simplified system must submit a tax return within the deadlines mentioned below:

• for the year - no later than April 30 of the next reporting year;
• for a quarter or for another period - until the 20th day of the month that immediately follows this very period.

A simplified tax return contains a minimum of data, which greatly simplifies the procedure for filling it out. It indicates basic information about the organization or personal data of a private entrepreneur, activity codes and the period for which the report is being compiled. The sources of income, their amount and the taxpayer’s expenses for a given time are also indicated.

When purchasing real estate, you have the right to receive a property deduction and a refund of previously paid personal income tax. How to get a deduction, and who can get it, read the article: ““. To receive a property deduction and an income tax refund, you need to perform a number of actions, one of which is filling out the 3-NDFL declaration. You will learn below how to correctly fill out 3-NDFL when purchasing an apartment. There is also a sample of filling out 3-NDFL to receive a property deduction when buying a home, which you will find at the end of the article. Using the recommendations below and the completed example declaration, you can easily fill out the 3-NDFL form for your case.

Who is NOT eligible to receive a tax deduction in infographics

The figure below in the infographic shows the categories of citizens who have and do not have the right to receive a tax deduction. ⇓

Deadlines for filing a declaration to receive a deduction when purchasing an apartment:

If you want to submit a 3-NDFL declaration for an income tax refund when purchasing an apartment or other housing, you can do this at any time during the year. You can report for the previous 3 years. For example, if you bought an apartment, house, room or other housing in 2014, then you can fill out and submit 3-NDFL to receive a property deduction during 2015 in an amount not exceeding your income for the reporting year (in this example, 2014) .

Fill out the declaration form carefully, do not make mistakes, otherwise you will have to start all over again. Each cell contains one symbol, all letters must be large and printed. If there are empty cells left, put dashes in them.

If you enter data manually with a pen, use blue or black paste.

The declaration has 23 sheets, there is no need to fill out everything, there is no need to submit blank pages, only completed pages are submitted to the tax office.

Be responsible when preparing the document, because it is in it that the amount of income tax is calculated, which you can return from the state if the tax authority makes a positive decision.

These are the basic rules for filling out the declaration, now let’s move on to page-by-page registration of 3-NDFL to receive a deduction when buying an apartment.

List of required documents for 3-NDFL in infographics

The figure below shows the required list of documents submitted along with the 3-NDFL declaration. ⇓

Sample of filling out 3-NDFL when purchasing an apartment

What sheets and pages need to be completed? The entire declaration consists of the following pages:

• title page (page 1 and page 2);
• section 1;
• section 6;
• sheet A;
• sheet G1;
• leaf I.

In total, out of 23 sheets of the declaration, only 7 need to be filled out.

The title page consists of 2 pages and contains general information about the taxpayer. Detailed line-by-line filling of these two pages is discussed in the article: “”. You can follow the link and use the recommendations presented there. The figure below shows an example of filling out the title page of the 3-NDFL declaration.

On the title page of the declaration, you must indicate the basic information of the taxpayer and sign this sheet.

Filling out Sheet G1 3-NDFL. Sample

Let's now move on to sheet G1. This is where the calculations provided at work take place.

This sheet is filled out on the basis that your employer must give you.

In paragraph 1.1, in lines 010-120 of this sheet, you need to reflect your income by month, and income is indicated on an accrual basis from the beginning of the year, that is, income for January is indicated first, then for January-February, then for January-February-March, etc. d. Only income subject to personal income tax at a rate of 13% is indicated. The data must be reflected for the calendar year in which the apartment was purchased.

In line 130 you need to indicate the number of months in which your income did not exceed 40,000 rubles.

In line 140, the number indicates the number of months in which income did not exceed 280,000 rubles. Amount 280,000 – up to this amount, a deduction for children is applied to the employee. After the employee’s income, received cumulatively from the beginning of the year, has reached 280,000 rubles, deductions for children are not applied.

Sample calculation of tax deductions for 3 personal income taxes

Paragraph 2 indicates the standard tax deductions due to the employee.

Please note, a deduction of 400 rubles. in line 170 does not apply from 01/01/2012.

The deduction provided in lines 150 and 160 is multiplied by the number of months. Moreover, only one of these two deductions can be applied to the employee.

The remaining deductions in lines 180-210 are applied to children; the deduction allowed is multiplied by the value from line 140.

Line 220 indicates the total value of deductions provided to the employee for the year, obtained by adding the values ​​in lines 150-210.

Filling out the tax deductions sheet of the personal income tax declaration form 3

Filling out Sheet I 3-NDFL. Sample

This sheet is intended for the direct calculation of property deductions for the purchase and construction of residential real estate.

Paragraph 1 contains information about the constructed or purchased apartment, house and other residential real estate.

010 – object code, taken from Appendix 5 to the Procedure for filling out 3-NDFL:

020 – type of property, one of the proposed options is selected.

030 – taxpayer attribute, indicates who the taxpayer is, whose income is reflected in this declaration: the owner of the property or his (her) spouse.

040 – address of the purchased property.

050 – date of the act of transfer of housing.

060 – date of registration of ownership of housing.

070 – date of registration of ownership of the land plot.

080 – date of application for distribution of deductions if the apartment is in common ownership (without shares).

090 – share in purchased housing.

100 – the year the deduction began to be used.

110 – the amount of expenses in connection with the purchase of an apartment should not exceed the amount of property deduction (RUB 2,000,000) excluding interest on loans.

120 – the amount of interest paid on loans taken to purchase housing.

The figure below shows an example of filling out sheet_I in a tax return.

Sample of filling out 3 personal income tax when purchasing an apartment

Calculation of property deduction in a tax return

Lines 130-180 - indicate the amount of property deduction for expenses on the purchase of housing and payment of interest on loans for past tax periods.

Line 190-200 – the balance of the deduction for purchase expenses and interest payments carried over from the previous tax period.

Lines 130-200 are filled in when you have already received a deduction in previous years, but have not yet received it in full, because a deduction for the year can be provided in an amount not exceeding your annual income.

Line 210 – the amount of deduction for purchase expenses provided upon notification.

Line 220 – the amount of deduction for interest paid, provided upon notification.

Lines 210-220 refer to the deduction amounts that you will receive from your employer based on the issued tax notice. After all, you can receive the required deduction in two ways: at a time by submitting an income tax return to the tax authority, or gradually every month, in this case the employer will not deduct the amount of income tax from your salary.

Line 230 - the size of the tax base minus deductions, is obtained as the total income for the reporting year from line 120 of sheet G1 minus the total standard deduction from line 220 of sheet G1, as well as minus the deduction provided upon notification from lines 210 and 220 of sheet I. With the received amount and income tax will be calculated, which you can return for one reporting year. If this amount is less than the property deduction you are entitled to, then the remainder of the deduction will be transferred to the next year, and you will be able to receive it next year by filling out the declaration again. The remainder of the deduction will be carried forward to the next year until you receive the full property deduction due to you.

Line 240 - the amount of expenses used for the purposes of property deduction for the reporting year cannot exceed the tax base calculated in line 230.

Line 250 – the amount of interest paid on a mortgage loan, applied for the purposes of the property deduction, cannot be more than the difference between lines 230 and 240.

Line 260 – the balance of the property deduction for expenses for the purchase of an apartment. If the income for the reporting year was not enough to receive a deduction in the required amount (that is, your income for the year is less than the property deduction), then the remainder of the deduction goes to the next year. The value is obtained as the line 110 – (130 + 210 + 240).

Line 270 – the balance of the property deduction for the cost of paying interest on the loan, carried over to the next year.

Filling out a tax return. Calculation of property deduction

After filling out sheet G1 and I, check:

• (line 240 + line 250) must not be greater than line 230;
• (line 130 + 210 + 240 + 260) there should not be more than the property deduction to which you are entitled.

Filling out Sheet A 3-NDFL. Sample

This sheet calculates the total amount of income and tax. Paragraph 1 indicates your income for the reporting year. If your source of income is your employer, you should indicate this.

010 – employer’s tax identification number.

020 – employer checkpoint.

021 – OKATO code.

030 – name of the employer’s organization.

040 – amount of income for the year, the value must coincide with line 120 of sheet G1.

050 – the amount of income for the year, subject to income tax at a rate of 13%, is obtained as line 120 of sheet G1 minus line 220 of sheet G1.

060 – calculated personal income tax amount, obtained as 13% of the value from line 050 of this sheet.

070 – the value of line 060 is repeated.

If there are several sources of income, then lines 010-060 are filled out separately for each.

The figure below shows an example of filling out a tax return on sheet_A about sources of income.

Sample of filling out data on the source of income in 3-NDFL

In point 2, the total values ​​are calculated.

080 – the total amount of income obtained by summing all the values ​​of line 110.

090 – total amount of taxable income.

100 – total amount of income tax.

110 – total amount of income tax withheld.

Sample calculation of final values ​​for 3-NDFL

Filling out Section 1 3-NDFL. Sample

010 – total amount of income from line 080 of sheet A.

030 – the total amount of income on which tax should be calculated.

040 – the total amount of expenses and deductions, it turns out as (line 220 of sheet G1 + line 210 of sheet I + line 220 of sheet I + line 240 of sheet I + line 250 of sheet I).

050 – tax base = line 030 minus line 040 of this section.

070 – amount of withheld tax from sheet A, line 110.

100 – tax to be refunded from the budget is equal to line 070.

Sample of filling out section 1 of the tax return

The Tax Code is a legislative act that regulates the taxation process. All income of a person participates in this process. This allows you to replenish the budget, as well as organize the normal functioning of the state.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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The declaration must be drawn up after the relevant reporting period has ended. There are limited deadlines until April 30 when it comes to paying taxes. This rule applies to individual entrepreneurs equally.

But when returning parts of the tax paid earlier, there are no restrictions; you can submit information throughout the entire calendar year. The only thing is that only amounts spent over the previous three years are taken into account. If these deadlines are violated, then it is no longer possible to receive a deduction.

Fines

The minimum amount of fines for individuals is 1000 rubles. A penalty of 20 percent is applied to those who transferred less tax than required.

What should you consider?

Receiving tax deductions is the legal right of all citizens who regularly pay income taxes. Essentially, this is a return of funds spent earlier.

Deductions are divided into several groups:

• Standard. For persons raising children, as well as those entitled to receive benefits.
• Social. In the case of charity, receiving paid treatment or training.
• Property. Issued after purchasing real estate.
• Professional. In this case, an application for compensation is submitted by individual entrepreneurs.

3-NDFL is a certificate whose main functions are not limited to reporting. This certificate allows you to return part of the costs in the form of a lump sum payment, or as an increase in wages due to the fact that income tax is not withheld from wages for some time. To receive compensation, it is enough to submit a declaration along with the appropriate application.

How to fill out deductions in the 3-NDFL declaration? This article, as well as a selection of materials from our website, will help answer this question. Filling out tax deductions in 3-NDFL occurs according to special algorithms, taking into account the conditions established by the Tax Code of the Russian Federation for their application. Let's consider the algorithm for filling out the 3-NDFL declaration for deductions.

What are tax deductions in the 3-NDFL declaration, why are they needed and who can claim them

For the purposes of filling out 3-NDFL, a tax deduction is usually understood as a decrease in the income received by an individual or individual entrepreneur, on which income tax is paid. The same term denotes the return of previously paid personal income tax in situations provided for by the Tax Code of the Russian Federation (in connection with the purchase of property, expenses for training, treatment, etc.).

A person who:

• is a citizen of the Russian Federation;
• has income subject to personal income tax (13%).

Deductions allow you to reduce the tax burden on an individual (reduce income tax payable or return part of previously paid personal income tax).

The Tax Code provides for 5 types of deductions:

• standard (Article 218 of the Tax Code of the Russian Federation);
• property (Article 220 of the Tax Code of the Russian Federation);
• social (Article 219 of the Tax Code of the Russian Federation);
• professional (Article 221 of the Tax Code of the Russian Federation);
• associated with the transfer of losses from transactions of individuals with securities (Article 220.1 of the Tax Code of the Russian Federation).

For current changes in the legislation on tax deductions for personal income tax, see the heading of the same name "Tax deductions for personal income tax in 2018-2019"

Each deduction has its own characteristics and can only be applied taking into account the conditions specified in the Tax Code of the Russian Federation. Next, we will tell you how to fill out certain types of deductions in the 3-NDFL declaration.

NOTE! The declaration for 2018 must be submitted using the new form from the Federal Tax Service order dated October 3, 2018 No. ММВ-7-11/569@. You can download the form.

How to fill out standard deductions in 3-NDFL

Standard tax deductions are provided to certain categories of individuals (“Chernobyl survivors”, disabled people since childhood, parents and guardians depending on the number of children, etc.).

Find out more about standard deductions.

In 3-NDFL, information about standard deductions is provided from the data in the 2-NDFL certificate and is necessary for the correct calculation of the amount of personal income tax (its refundable part or paid to the budget).

Let's look at filling out information in 3-NDFL about standard tax deductions using an example.

Example 1

Stepanov Ivan Andreevich bought an apartment in 2018 and decided to return part of the personal income tax. To do this, he filled out 3-NDFL using the “Declaration 2018” program posted on the Federal Tax Service website.

To enter information into 3-NDFL after filling out the initial data (about the type of declaration, the Federal Tax Service code, personal data and other mandatory information), in the “Deductions” section, I. A. Stepanov ticked the following boxes:

• “provide standard deductions”;
• “there is neither 104 nor 105 deduction” (which means that Stepanov I.A. has no right to a deduction of 500 or 3,000 rubles per month provided to the categories of persons specified in paragraph 1 of Article 218 of the Tax Code of the Russian Federation);
• “the number of children per year did not change and amounted to” - from the list Stepanov I.A. chose the number “1”, which means that he has an only child.

For the Ministry of Finance’s opinion on “children’s” deductions, see the message “Child from a first marriage + child of a spouse + common: how many deductions is an employee entitled to?” .

What the “Deductions” section looks like after filling out, see the figure:

In order for the program to calculate the amount of standard deductions and generate the necessary sheets in 3-NDFL, Stepanov filled out another section - “Income received in the Russian Federation” - as follows:

As a result of filling out these sections in the declaration by the program, Appendix 5 was formedwith information on the total amount of standard tax deductions provided to Stepanov I.A. at his place of work. The program calculated the total amount of deductions taking into account the limit established by the Tax Code of the Russian Federation on the amount of income within which standard “children’s” deductions are provided.

Fragment of completed application 5For information on the total amount of standard deductions and the number of months of their provision, see below:

Explanation of information in Appendix 5:

• deductions for 1 child in the amount of 7,000 rubles. (RUB 1,400/month × 5 months);
• deductions are provided for 5 months. — the period from January to May 2018 (until the cumulative income from the beginning of the year did not exceed 350,000 rubles).

The article will tell you about the nuances of registering 3-NDFL “Sample of filling out tax return 3-NDFL” .

Reflection of social deductions in 3-NDFL (together with standard deductions)

The Tax Code of the Russian Federation provides for 5 types of social tax deductions (see diagram):

Let's change the conditions of the example (while maintaining the data on income and standard deductions entered into the program) described in the previous section to clarify the rules for filling out social deductions in 3-NDFL.

Example 2

Stepanov I.A. paid for his advanced training courses in 2018 in the amount of 45,000 rubles. In the 3-NDFL declaration, he declared his right to a personal income tax refund in the amount of 5,850 rubles. (RUB 45,000 × 13%).

To reflect the social deduction in 3-NDFL, Stepanov I.A. filled out the “Deductions” section in the following order:

• checked the box “Provide social tax deductions”;
• in the subsection “Amounts spent on your training” indicated the amount of 45,000 rubles;
• I left the remaining fields blank.

After entering the data, the completed “Deductions” section in the program began to look like this:

Dedicated to social and standard deductions, Appendix 5 of the 3-NDFL declaration began to look like this (reflecting the amount of standard and tax deductions):

For new tax deduction codes, see the article “Tax deduction codes for personal income tax - table for 2018 - 2019” .

Nuances of using the right to deduction (year of start of use, deductions for previous years, where 3-NDFL with deductions is submitted)

An individual wishing to use his right to deduction must take into account that:

1. For 2018, 3-NDFL is submitted in the form approved by Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569@. You can download the form.

2. The year in which the deduction began to be used is the year for which the personal income tax was first returned.

3. The need for deductions for previous years may arise if an individual returns personal income tax for several years (for example, when buying a home in installments) or the individual learned about his right to a deduction later than the period of obtaining the right to it.

Cm. “Tax deduction when buying an apartment with a mortgage (nuances)” .

4. Separate tax deductions can be obtained both from the tax office and from your employer. In the first case, 3-NDFL must be submitted to the inspectorate at the place of residence.

Results

A tax deduction in the 3-NDFL declaration is reflected if the taxpayer has income taxed at a rate of 13% and he belongs to the categories of persons specified in the Tax Code of the Russian Federation who are entitled to receive a deduction.

Deductions in 3-NDFL are reflected on special sheets depending on the type (standard, social, property, etc.). A program posted on the Federal Tax Service website will help you fill out the declaration without errors, identifying errors and calculating the tax to be refunded or paid.

The tax return plays a decisive role in whether an individual will receive a deduction, so the procedure for filling out 3-NDFL requires special attention.

As a rule, taxpayers have, by law, every right to reduce their tax base, but lose this opportunity due to various errors when filling out the declaration. To avoid these consequences, we recommend that you read the text of this article on the topic of the procedure for filing a tax return.

Before we begin to discuss the conditions under which the document must be completed, we suggest you understand why it was put into effect by tax legislation and what it is.

A tax return is one of the mandatory types of documents for filing with the tax service, which, as a rule, is drawn up in accordance with a specially accepted form.

The declaration serves to enable the tax inspectorate to monitor all sources of income of an individual, the amount of taxes collected from them, as well as various financial transactions that are related to expenses.

Individuals are often faced with the preparation of a document of this kind when it comes to obtaining a tax deduction. However, in some situations the document is completed for other reasons.

It should be noted that if the taxpayer submitted a declaration for consideration with a request to accrue a tax discount in the current year and did not receive all the financial compensation, then in order to withdraw the remaining funds, it is necessary to fill out the document again, but only for the new tax period.

Filling rules

Now is the time to move on to the next stage - consider the rules for drawing up the document. We strongly recommend that you do not neglect them, since they are very important and have an impact on the timing of consideration of the declaration. The more errors there are, the longer the applicant for a deduction will wait for the funds to arrive in his bank account.

Information must be entered into form 3-NDFL in accordance with the following requirements:

• Data loss. Under no circumstances should you submit a document with data that is either corrected, lost or damaged. Most often, taxpayers make such mistakes when binding sheets, so first check before this procedure whether the text has been captured.
• Filling. All information required to be entered into the fields of the declaration, as a rule, is taken from documents that are already in the hands of the taxpayer. If an individual does not find the necessary information in them, then he can contact the tax inspector with a request to issue a certificate containing the necessary information.
• Recording format. The data required to be provided in a particular cell must be clearly contained within it and not extend beyond it.
• Writing amounts of money. All monetary amounts are recorded in full. That is, not only the whole part - rubles, but also the fractional part - kopecks.
• Information about income earned outside the Russian Federation. In this situation, funds received within another state are transferred into Russian currency. After this, rounding is carried out (if the fractional part is less than 50 kopecks, then it is not taken into account, and if more, then it is rounded towards the full ruble), only the whole part is written down.
• Income received not in rubles. If an individual received any income in foreign currency, then they must be converted into rubles, using strictly the rate approved by the Central Bank of Russia.
• Top of each page. Without exception, all sheets of the tax return must contain page numbers, surname, initials and identification number of the individual. If an individual is not a private entrepreneur, then it is not necessary for him to put a code on each sheet.
• Bottom of each page. All pages of the declaration, in addition to the title page, must contain certain details - this is the personal signature of the physical sheet and the date of execution of the document. By affixing his signature, the taxpayer confirms that all of the above data is true, and otherwise bears administrative responsibility.
• Writing text. As you know, digital designations are entered into most cells of the declaration, but text still needs to be entered into some of them. You need to start writing text from the very left edge of the cell, without leaving empty cells on the left, which will help eliminate the possibility that the information will not fit into the column allocated for it.

General requirements

In addition to the above rules, individuals must take into account that information must be entered accurately and be reliable.

After entering information into the document, you need to double-check several times whether it exactly corresponds to similar data specified in other documents, and also do not forget that the declaration must be submitted for consideration no earlier than the end of the tax period for which it is being prepared.

In addition, you need to take into account that there are several examples of a document of this kind. You need to use the one compiled for the year preceding today's date.

Is it possible to fill out 3-NDFL by hand?

Tax legislation has approved two ways to prepare a 3-NDFL declaration - using a special program and by the taxpayer himself. In the latter case, all sheets of the document must be filled out with a black or blue pen. Other ink colors are strictly unacceptable.

If an individual decides to draw up a declaration with his own hand, then he should remember the following nuances of the filling procedure:

For example, if a taxpayer fills out a document to reduce the tax base in connection with the acquisition of real estate that is in shared ownership, and he needs to enter the value 1/5 in two columns consisting of five cells each, then this is done as follows: 1—-, sign “/”, 5—-.